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V2743-18 ·16 October 2018 ·consulta-vinculante Medium impact
Tax

Music band services may be VAT exempt if provided by a social entity

A religious entity enquired whether the music band accompanying its processions is exempt from VAT or if the reduced rate should apply. The DGT ruled that the service is exempt if the band is a social entity providing cultural services.

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2018-10-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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